New tax plans by the Conservative Party will exempt houses worth up to £1 million (per couple) from being liable for inheritance tax. Inheritance tax is unpopular, because people worry about not being able to provide for their children after they're gone.

The Director of the IFS told the BBC that the policy would only result in increasing the tendency we have "towards putting your money in a house" he also said this would potentially increase house prices and not address the main issue we face with housing, the lack of available homes!

3. It's unnecessarily complicated

This is roughly how it's planned to work, versus how it works now:

(As it applied to a single individual with a home worth £175,000)

So the rate would go from 0% to 40%, 60% and then return to 40%. Yes, it's a bit of a head-scratcher. The IFS says the increased complexity is "difficult to justify".

4. It would cost us at least £1bn

Last year, inheritance tax made the country £3.4bn - but if the Tories have their way, we'll be making around £1bn less.

The loss isn't by any means huge and, according to David Cameron, it would be funded by reducing the tax relief on pension contributions on incomes between £150,000 and £210,000.

But as both the IFS and, separately, the Treasury have argued there isn't a strong economic argument for it. But there is a strong electoral argument in favour of it - like we said, it's an unpopular tax.